New lump-sum amount for reimbursement of business use of private car

Philip Maertens 30 June 2019


Employees using a privately-owned car for business purposes can now be reimbursed a lump-sum amount of EUR 0,3653 per kilometer.

Costs that an employee incurs when using a privately-owned car for business purposes can be reimbursed by the employer free of income tax and exempt from social security contributions. Repayment can be made on a lump-sum basis, taking into account the actual business kilometers driven.

The Belgian tax authorities have updated the former lump-sum amount of EUR 0,3573 per kilometer to EUR 0,3653 per kilometer. This new amount is higher and is applicable to reimbursements made during the period from 1 July 2019 to 30 June 2020.